PROPERTY AND EQUIPMENT

9 Months Ended

Sep. 30, 2021

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5 – PROPERTY AND EQUIPMENT

Property and equipment was comprised of the following:

	September 30, 2021			December 31, 2020
	(Unaudited)
Field and shop equipment	$	599,600		$	1,282,700
Vehicles		72,500			476,900
Waste destruction equipment, placed in service		553,300			553,300
Furniture and office equipment		342,400			345,700
Leasehold improvements		36,200			36,200
Building and improvements		21,200			21,200
Land		162,900			162,900
		1,788,100			2,878,900
Less: accumulated depreciation and amortization		(1,317,100	)		(2,330,900	)
Property and equipment, net	$	471,000		$	548,000

Depreciation expense for the three months ended September 30, 2021, and 2020 was $26,800 and $33,700, respectively. For the three months ended September 30, 2021, and 2020, depreciation expense included in cost of goods sold was $20,400 and $26,500, respectively. For the three months ended September 30, 2021, and 2020, depreciation expense included in selling, general and administrative expenses was $6,400 and $7,200, respectively.

Depreciation expense for the nine months ended September 30, 2021, and 2020 was $80,000 and $107,600, respectively. For the nine months ended September 30, 2021, and 2020, depreciation expense included in cost of goods sold was $60,700 and $72,200, respectively. For the nine months ended September 30, 2021, and 2020, depreciation expense included in selling, general and administrative expenses was $19,300 and $35,300, respectively.

Depreciation expense on leased CoronaLux™ units included in depreciation and amortization above is $0 and $29,200 as of September 30, 2021, and 2020, respectively.

Property and equipment included the following amounts for leases that have been capitalized at:

	September 30, 2021			December 31, 2020
	(Unaudited)
Vehicles, field and shop equipment	$	10,200		$	10,200
Less: accumulated amortization		(10,200	)		(10,200	)
	$	-		$	-